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Restrictions on the tax-deductibility of commission for luncheon vouchers – a new judgement of the Supreme Administrative Court

17.6.2014
In its recent judgement, the Supreme Administrative Court has confirmed the practice applied by tax authorities in respect of the tax-deductibility of the costs of commission for luncheon vouchers.
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Correction of prior period accounting errors in financial statements

17.6.2014
Financial statements must be prepared in compliance with the Accounting Act and must contain statutory elements, such as data for the current and prior accounting periods. If a prior period accounting error is identified, the matter is resolved in compliance with accounting regulations and methodological guidelines.
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Time for account settlement

27.5.2014
If you are a tenant, you now probably expect the delivery of, or have already received, a summary account for lease-related services (utilities). Are you pleased with your large overpayment? Or are you shocked by the amount of your underpayment?
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Supreme Administrative Court’s decision on tax loss claimed during tax audit – a groundbreaking judgement or just a one-off oddity?

27.5.2014
Until recently, judgements of the Supreme Administrative Court have not allowed a tax loss to be claimed from the beginning until the end of a tax audit. However, it is now permitted…
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Do you have negative equity after a merger? We can advise you on what steps to take

6.5.2014
Has your equity become negative after a merger?
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Working time records and scheduling

6.5.2014
We provide you with a brief overview of how to correctly schedule and record working hours so as to comply with law.
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Expert opinions and real estate transfers in 2014

6.5.2014
The beginning of the year brought a number of changes relating to new real estate legislation. Changes have quietly emerged in the taxation of real estate transfers (now real estate acquisition) as well as a new valuation decree and methods of tax assessment.
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RSM CZ expands into Slovakia

14.3.2014
We want to be closer to you and follow you wherever you do business. Since March 2014, we have therefore started offering RSM CZ’s tax and accounting services in Slovakia. Our already existing Valuation Institute has been joined by tax consultancy and accounting outsourcing since March. As a result, we have managed to fill in the […]
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Better times ahead for PV power plant owners – Will the solar tax be refunded?

3.2.2014
At the end of 2013, the Supreme Administrative Court delivered a resolution that brings hope to owners/operators of PV power plants. According to the resolution, the government is to waive the solar tax for PV power plant owners/operators on whom the tax has a devastating effect.
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Are you required to file the 2013 PIT return?

3.2.2014
As we informed you in one of our newsletters, the obligation to file a PIT return is the result of a new measure adopted for personal income taxation – the solidarity tax. It is estimated that, as a result of the new tax, more than one hundred thousand employees will be required to file a tax return for 2013 that, so far, have not had to worry about any tax form. Are you also one of those affected? What happens if you fail to file the tax return?
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